International financial reporting : a comparrative approach

Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the Internat...

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Detalhes bibliográficos
Autor principal: Roberts, Clare
Formato: Livro
Idioma:Undetermined
Publicado em: New York Prentice Hall 2005
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Cần Thơ
Descrição
Resumo:Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.